[TaylorPhebillo]

That makes some sense. So buy-borrow-die with all the shares used as collateral generates no taxes, if you can find someone to lend for the full value of the shares. I wonder how high a ratio you can borrow if you're e.g. Musk or Bezos.

On the off chance anyone finds this comment, I found this page with the current modification proposals helpful as well: https://crsreports.congress.gov/product/pdf/IF/IF11812?fbcli...